The most unlikely subjects often make for the most deliciously comic films. That’s the case with “12:08 East of Bucharest,” which carefully builds a sly and unexpected human comedy out of a dispute over whether a revolution would still be a revolution if nobody showed up.

“Bucharest” is one of the wave of new films from Romania that have captured the imagination of the cinema world. Written and directed by Corneliu Porumboiu, the film was the winner of the prestigious Caméra d’Or, for best first film, at Cannes in 2006.

The film’s title connects to both a specific time and a vague location.

Though the town the action takes place in is never named, the iconic time of 12:08 p.m. is the exact moment when, on Dec. 22, 1989, with the entire nation watching on TV, Romania’s dictator Nicolae Ceausescu fled his palace via helicopter, signaling that his decades-old regime had collapsed.

“Bucharest” takes place 16 years later, on the anniversary of the revolution, and even though it seems clear that, as someone puts it, “no one cares anymore,” Jderescu (Teo Corban), who both owns the local TV station and hosts a public affairs program somberly called “Issue of the Day,” is determined to dedicate his daily show to it.

As with all the current Romanian films, including 2005’s “The Death of Mr. Lazarescu,” a social commentary is always present in “Bucharest,” but it is subtle, to the point and never allowed to get in the way of the precisely calibrated comedy.

Although the directors involved scoff at the notion of a Romanian New Wave, it’s clear that an exceptional body of work is coming out of this country at this particular time and place.

It’s not necessary to categorize these films to enjoy them, it’s just necessary to go.